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1、外文翻译原文：TheValueOfInternalAuditInCorporateGovernanceToday,corporateboardsmustprovidecloseoversightofsuchvitalissuesasfinance,accounting,riskmanagement,andcomplianceinoften-complexorganizations.Yetthereisanorganizationwithinthecompanythathasbeenshapingjustthecontrolsneededt
2、oeffectivelymonitorthesegovernancematters—internalaudit.Bymakinginternalauditastrongerplayerinthegovernanceteam,smartboardscantapintoahighlyvaluablesourceofexpertise.Internalauditorsarelikealighthouse.Theirworkprovidesapointofreferencethatenablescompaniestoknowwheretheyar
3、e—andtheirguidancecanhelpprovidetheinsightstheyneedtonavigatewithconfidenceintothefuture.Thatiswhyexpectationsarehighthatinternalauditorswill“raisethebar”bycontinuingtoimproveoperatingefficiencyaswellaseffectiveness—notjustincontrols,riskmanagement,andgovernance,butacross
4、theenterpriseasawhole.TherearethreemessagesIwouldliketoshareonhowinternalauditorscankeepthemomentumgoingbybuildingnewvaluefortoday,andbybecomingasourceofleadershiptalentforbusinessorganizationstomorrow.First,internalauditorscanhelpenablethe“riskintelligententerprise.”Whil
5、emanagementandtheboardmay“own”risk,internalauditorscanplayakeyroleinenablingthe“riskintelligententerprise.”AtDeloitte,thisisanoutcomethatwestronglyadvocateforourclients,forourselves,andforanycorporationthatwantstogrowandprosper.Thinkaboutit.Inallcompanies,riskabounds—ingo
6、vernance,instrategyandexecution,inoperations,andininfrastructure.Ifthemagnitudeofthischallengewerenotalreadyenough,otherfactorscanleveragetheimpactofrisk,fromthespeedatwhicheventscanunfoldtotheuncertaintythatoftenaccompaniesthem.Itwouldbegreatifthoseweretheonlychallengesb
7、ut,ofcourse,therearecountlessotherstoconsider.Forexample,wecannotignorerisksthatmayhavelowprobabilitybuthighimpact,suchasacomputervirusoractsofnature.Separateriskscanalsoemergeandconnectwithdevastatingimpact,likedefaultsonsub-primemortgagesandtherapidriseofenergypricestha
8、tacceleratedthissummer.Furthermore,whenyouconsiderthatriskscanberandom,multiple,andsometimesconn
